Diseño de un sistema contable para Pilred Pilones Redroban de la ciudad de Riobamba, provincia de Chimborazo

Abstract

This research aimed to design an accounting system for the microenterprise "PILRED PILONES REDROBAN" that allows for the accurate processing of daily operations and efficient management of resources to make informed decisions. A mixed approach was used, obtaining both quantitative and qualitative results through a non-experimental research design along with deductive and analytical methods to collect pertinent and relevant information. The objective was to identify deficiencies in the financial and administrative aspects of the entity. The main issues detected in the company were the lack of an accounting system tailored to business needs, inadequate inventory management leading to disorganization in physical tracking, and the absence of a financial accounting information system in areas such as fixed assets, payroll, and investments. This resulted in misguided decisions by the management. Consequently, it was concluded that the microenterprise "PILRED PILONES REDROBAN" lacks an accounting information system, leading to errors and delays in accounting processes, complications in inventory management, and decision-making challenges. The designed accounting system implementation is suggested according to the company's needs, as it would allow effective handling of daily operations, precise control of inventories, and informed decision-making by keeping accounting and financial information up-to-date. This, in turn, would facilitate the economic and financial progress of the company.